Vanderperren Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Vanderperren Consult
Largest movements
- Receivables within one year +€22,060
up €22,060 (+170%), from €13,001 to €35,062
- Cash +€14,035
up €14,035 (+60.0%), from €23,383 to €37,418
mainly Net result for the year (+€21,687) and Tax, wage and social debts (+€15,620)
- Tangible fixed assets +€1,721
up €1,721 (+66.0%), from €2,607 to €4,328
of which Plant, machinery and equipment: +€2,653
- Reserves +€21,000
up €21,000 (+105%), from €20,000 to €41,000
- Tax, wage and social debts +€15,620
up €15,620 (+122%), from €12,813 to €28,434
- Gross operating margin -€1,757
down €1,757 (-4.9%), from €35,708 to €33,952
- Depreciation +€850
up €850 (+271%), from €314 to €1,164
- Taxes -€398
down €398 (-3.7%), from €10,833 to €10,435
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,202 | €76,949 | +€37,748 | +96.3% |
| Fixed assets | 21/28 | €2,607 | €4,328 | +€1,721 | +66.0% |
| Tangible fixed assets | 22/27 | €2,607 | €4,328 | +€1,721 | +66.0% |
| Plant, machinery and equipment | 23 | - | €2,653 | +€2,653 | |
| Furniture and vehicles | 24 | €2,607 | €1,675 | -€932 | -35.8% |
| Current assets | 29/58 | €36,595 | €72,621 | +€36,027 | +98.4% |
| Amounts receivable within one year | 40/41 | €13,001 | €35,062 | +€22,060 | +170% |
| Trade receivables | 40 | €13,001 | €35,062 | +€22,060 | +170% |
| Cash at bank and in hand | 54/58 | €23,383 | €37,418 | +€14,035 | +60.0% |
| Deferred charges and accrued income | 490/1 | €210 | €142 | -€69 | -32.7% |
| Total equity and liabilities | 10/49 | €39,202 | €76,949 | +€37,748 | +96.3% |
| Equity | 10/15 | €23,653 | €45,340 | +€21,687 | +91.7% |
| Reserves | 13 | €20,000 | €41,000 | +€21,000 | +105% |
| Distributable reserves | 133 | €20,000 | €41,000 | +€21,000 | +105% |
| Profit (loss) carried forward | 14 | €3,653 | €4,340 | +€687 | +18.8% |
| Amounts payable | 17/49 | €15,549 | €31,610 | +€16,061 | +103% |
| Amounts payable within one year | 42/48 | €15,549 | €31,610 | +€16,061 | +103% |
| Trade debts | 44 | €2,735 | €2,819 | +€84 | +3.1% |
| Suppliers | 440/4 | €2,735 | €2,819 | +€84 | +3.1% |
| Taxes, remuneration and social security | 45 | €12,813 | €28,434 | +€15,620 | +122% |
| Taxes | 450/3 | €12,813 | €28,434 | +€15,620 | +122% |
| Other amounts payable | 47/48 | - | €357 | +€357 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €314 | €1,164 | +€850 | +271% |
| Other operating charges | 640/8 | €909 | €609 | -€300 | -33.0% |
| Gross operating margin | 9900 | €35,708 | €33,952 | -€1,757 | -4.9% |
| Operating profit (loss) | 9901 | €34,486 | €32,179 | -€2,306 | -6.7% |
| Financial charges | 65/66B | €0 | €58 | +€58 | +13,118% |
| Recurring financial charges | 65 | €0 | €58 | +€58 | +13,118% |
| Profit (loss) for the period before taxes | 9903 | €34,485 | €32,121 | -€2,364 | -6.9% |
| Income taxes | 67/77 | €10,833 | €10,435 | -€398 | -3.7% |
| Profit (loss) for the period | 9904 | €23,653 | €21,687 | -€1,966 | -8.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,653 | €21,687 | -€1,966 | -8.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.